R&D Tax Reliefs - Under the Spotlight

Introduction

This virtual classroom session will go beyond the basics and provide a practical guide to the BEIS guidelines together with the relevant qualifying schemes as well as exploring recent and forthcoming changes to the R&D landscape.

The session is aimed at accountants and tax practitioners and assumes a background knowledge of R&D tax reliefs.

What You Will Learn

This live and interactive session will cover the following:

• Brief reminder of the R&D tax relief framework
• BEIS guidelines
• Advance in science or technology
• Scientific or technological uncertainty
• SME scheme
• Qualifying expenditure including subcontracted R&D
• Subsidised R&D and grant funding
• Linked and partner enterprises
• Loss making companies and payable credit
• Practical examples
• Overseas aspects
• RDEC scheme
• Qualifying expenditure
• RDEC methodology - a step by step approach
• Practical examples
• Administration, documentation and evidence
• R&D allowances
• Recent and forthcoming changes to the R&D landscape

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.